61.assessed level of material misstatement risk 重大错报风险的评估水平 z;2kKQZm
62.simall business 小规模企业 BQ2DQ7q
63.accounting system 会计系统 q: ?6
64.test of control 控制测试 P9SyQbcK
65.walk-through test 穿行测试 k`'^e/
66.communication 沟通 f*aYS
67.flow chart 流程图 vRVQ:fw
68.reperformance of internal control 重新执行 HT[<~c
69.audit evidence 审计证据 OF2*zU7M
70.substantive procedures 实质性程序 SB:-zQ5
71.assertions 认定 R*'rg-d
72.esistence 存在 }3V Q*'X>i
73.occurrence 发生 OU/
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74.completeness 完整性 o/)]z
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 FI Io{ru
77.cutoff 截止 /!P,o}l7
78.accuracy 准确性 i%:oO
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79.classification 分类 gcQ>:mi
80.inspection 检查 ApG_Gd.
81.supervision of counting 监盘 Dc}-wnga
82.observation 观察 ?FA} ;?v
83.confirmation 函证 K\,)9:`t
84.computation 计算 _RST[B.u6
85.analytical procedures 分析程序 hDSt6O4za
86.vouch 核对 W{*U#:Jx1
87.trace 追查 UQ}[2x(Kb
88.audit sampling 审计抽样 xKv\z1ra
89.error 误差 Xt_8=Q
90.expected error 预期误差 0
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91.population 总体 7:)=
92.sampling risk 抽样风险 ^"(CZvq
93.non- sampling risk 非抽样风险 [?Cv^t${+
94.sampling unit 抽样单位 %7xx"$P:R
95.statistical sampling 统计抽样 H"=%|/1M0
96.tolerable error 可容忍误差 iT227v!s
97.the risk of under reliance 信赖不足风险 @aAB#,
98.the risk of over reliance 信赖过度风险 }i ^]uW*h
99.the risk of incorrect rejection 误拒风险 ;xS@-</:
100. the risk of incorrect acceptance 误受风险 x&@. [FJhO
101.working trial balance 试算平衡表 0r*E$|zZ
102.index and cross-referencing 索引和交叉索引 f(6`5/C
103.cash receipt 现金收入 ; $i{>mDT
104.cash disbursement 现金支出 )+OI}
105.bank statement 银行对账单 bC{}&a
106.bank reconciliation 银行存款余额调节表 FAX|.!US*p
107.balance sheet date 资产负债表日 - 0R5g3^*/
108.net realizable value 可变现净值 _zvCc%
109.storeroom 仓库 Ub2t7MU
110.sale invoice 销售发票 k Pi%RvuQ
111.price list 价目表 jhgS@g=@ZC
112.positive confirmation request 积极式询证函 MHeUh[%(
113.negative confirmation request 消极式询证函 ;|}N\[fk%]
114.purchase requisition 请购单 L-?
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115.receiving report 验收报告 n?!XNXb
116.gross margin 毛利 B52n'.
117.manufacturing overhead 制造费用 !}[}YY?',i
118.material requisition 领料单 ' ^E7T'v%
119.inventory-taking 存货盘点 Iv+JEuIi
120.bond certificate 债券 /Jj7+?
121.stock certificate 股票
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122.audit report 审计报告 uatY:GSR
123.entity 被审计单位 N-Fs-uB
124.addressee of the audit report 审计报告的收件人 'K&^y%~py,
125.unqualified opinion 无保留意见 bi/ AQ^
126.qualified opinion 保留意见 `yF6-F
127.disclaimer of opinion 无法表示意见 <` [o|>A Z
128.adverse opinion 否定意见